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Five full-text translations from 2013 APFF Roundtable are available

The table below provides descriptors and links for five items from the October 2013 APFF Roundtable, as fully translated by us – as well as for the two French Ministerial letters released last week (which essentially repeat previously-released letters.)

These (and the other full-text translations covering the last 4 years of CRA releases) are subject to the usual (3 working weeks per month) paywall.

late designation generally available where CRA, contrary to grounded expectations, denied small business deduction status thereby retroatively creating GRIP/late designation cannot be used to delay GRIP computation

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